News published in INFORMA 2021

News published in INFORMA in January

A commercial entity established in the tax territory engaged in the provision of hotel accommodation services provided a number of services to a German entity which were not paid for.The German entity was declared bankrupt by a German court after the accrual of these services.Possibility to modify the tax base

Rate applicable to soft drinks, juices and carbonated soft drinks with added sugars or sweeteners.

Existence of reciprocity with the United Kingdom for the purposes of the non-established returns.

Whether the transfer of all assets and liabilities, including the legal relationships directly linked to the activity, constitutes the transfer of an autonomous economic unit not subject to VAT in accordance with Article 7.1 LIVA.Case in which the premises where the activity is carried out are not transferred, as they are leased to a third party and, instead, the acquirer is subrogated to the lease contract.

Furniture and goods storage services in Spain provided to companies established in other European Union countries.Taxation

Inclusion of fair compensation for private copying in the taxable base.